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55 documents · 0.06sAllIRCERISAPBGCJoint Board
  1. 87 FR 40968 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 8, 2022
    020, 2021, or 2022. (2) A plan with a suspension of benefits approved under section 305(e)(9) of ERISA as of the date ARP became law (March 11, 2021). (3) A plan certified to be in critical status (within the meaning of section 305(b)(2) of ERISA) that has a modified funded percentage of less than 40 percent and a rati…
  2. 86 FR 36598 — Special Financial Assistance by PBGC
    PBGCFinal Rules (FR)Jul 12, 2021
    020, 2021, or 2022. (2) A plan with a suspension of benefits approved under section 305(e)(9) of ERISA as of the date ARP became law (March 11, 2021). (3) A plan certified to be in critical status (within the meaning of section 305(b)(2) of ERISA) that has a modified funded percentage of less than 40 percent and a rati…
  3. 89 FR 48291 — Valuation Assumptions and Methods
    PBGCFinal Rules (FR)Jun 6, 2024
    …nterested persons, and how interested parties can obtain the materials. 1 CFR 51.5(b). The Scale MP-2021 Rates and the Mortality Improvement Scale MP-2021 Report are described in this preamble under the heading “Updated healthy lives mortality assumption—mortality improvements” in the “Mortality Assumption” section of …
  4. 88 FR 76660 — Technical Amendments: Special Financial Assistance Withdrawal Liability Condition; SECURE 2.0 Act; and Other Updates
    PBGCFinal Rules (FR)Nov 7, 2023★ strong match
    emental payment is made, only the payment of SFA under the interim final rule is included in the phased recognition of SFA assets. Back to Citation 7.  The Taxpayer Relief Act of 1997, Public Law 105-34 (Aug. 5, 1997), increased the maximum from $3,500 to $5,000 effective for plan years beginning after August 5, 1997. …
  5. 88 FR 56563 — Valuation Assumptions and Methods
    PBGCProposed Rules (FR)Proposed Aug 18, 2023
    …y improvement rates used to construct the generational mortality tables to be used are the Scale MP-2021 Rates which are included in the Mortality Improvement Scale MP-2021 Report. The Office of the Federal Register (OFR) has regulations concerning incorporation by reference. 1 CFR part 51. These regulations require th…
  6. 85 FR 6046 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Feb 4, 2020related by meaning
    Amend § 4043.35 by adding paragraph (b)(3) to read as follows: § 4043.35 Insolvency or similar settlement. * * * * * (b) * * * (3) Liquidation event. Notice under paragraph (a)(3) or (4) of this section is waived if reporting is also required under § 4043.30 and notice has been provided timely to PBGC for the same eve…
  7. ERISA § 4262(d) (29 U.S.C. § 1432) — Special financial assistance by the corporation
    PBGCCode / StatuteJan 6, 2025
    …nce under subsection (c) that, during a period no longer than the first 2 years following March 11, 2021, applications may not be filed by an eligible multiemployer plan unless— (d)(1)(A) (A) the eligible multiemployer plan is insolvent or is likely to become insolvent within 5 years of March 11, 2021; (d)(1)(B) (B) th…
  8. 86 FR 2541 — Adjustment of Civil Penalties for Inflation
    PBGCFinal Rules (FR)Jan 13, 2021★ strong match
    Income Security Act provided for in this rule apply to such penalties assessed after January 13, 2021. FOR FURTHER INFORMATION CONTACT: Gregory Katz ( katz.gregory@pbgc.gov), Attorney, Regulatory Affairs Division, Pension Benefit Guaranty Corporation, 1200 K Street NW, Washington, DC 20005-4026; 202-229-3829. (TTY user…
  9. 29 C.F.R. § 4211.16(f) — Simplified methods for disregarding benefit reductions and benefit suspensions.
    PBGCRegulationsFeb 8, 2021★ strong match
    …fective and applicability dates (f)(1) (1) Effective date. This section is effective on February 8, 2021. (f)(2) (2) Applicability date. This section applies to employer withdrawals from multiemployer plans that occur in plan years beginning on or after February 8, 2021.
  10. 29 C.F.R. § 4211.14(e) — Simplified methods for disregarding certain contributions.
    PBGCRegulationsFeb 8, 2021★ strong match
    …fective and applicability dates (e)(1) (1) Effective date. This section is effective on February 8, 2021. (e)(2) (2) Applicability date. This section applies to employer withdrawals from multiemployer plans that occur in plan years beginning on or after February 8, 2021.
  11. 29 C.F.R. § 4219.3(d) — Disregarding certain contributions.
    PBGCRegulationsFeb 8, 2021★ strong match
    …fective and applicability dates (d)(1) (1) Effective date. This section is effective on February 8, 2021. (d)(2) (2) Applicability date. This section applies to employer withdrawals from multiemployer plans that occur in plan years beginning on or after February 8, 2021.
  12. 90 FR 39320 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCFinal Rules (FR)Aug 15, 2025related by meaning
    RT 4065—ANNUAL REPORT 26. The authority citation for part 4065 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1365. § 4065.3 [Amended] 27. Amend § 4065.3 by removing “(Approved by the Office of Management and Budget under control number 1212-0026)”. PART 4203—EXTENSION OF SPECIAL WITHDRAWAL LIABILITY RU…
  13. 29 C.F.R. § 4211.15(d) — Simplified methods for determining expiration date of a collective bargaining agreement.
    PBGCRegulationsFeb 8, 2021★ strong match
    …fective and applicability dates (d)(1) (1) Effective date. This section is effective on February 8, 2021. (d)(2) (2) Applicability date. This section applies to employer withdrawals from multiemployer plans that occur in plan years beginning on or after February 8, 2021.
  14. 87 FR 57824 — Change of Address; Technical Amendments
    PBGCFinal Rules (FR)Sep 22, 2022related by meaning
    E MULTIEMPLOYER PLANS 3. The authority citation for part 4233 continues to read as follows: Authority: 29 U.S.C. 1302(b)(3), 1413. § 4233.11 [Amended] 4. Amend § 4233.11 by removing “1200 K Street NW, Washington, DC 20005-4026,” wherever it appears, and adding in its place “445 12th Street SW, Washington, DC 20024-2101…
  15. 90 FR 6894 — Miscellaneous Corrections, Clarifications, and Improvements
    PBGCProposed Rules (FR)Proposed Jan 21, 2025related by meaning
    which permits plans with 100 or fewer participants to use valuation dates other than the first day of the plan year. Back to Citation 23.   See, e.g., PBGC's proposed rule on Reportable Events and Certain Other Notification Requirements, 78 FR 20039, 20057 (Apr. 3, 2013) and DOL's final rule on Procedures Governing the…
  16. 29 C.F.R. § 4044.53(c)(1)(iv) — Mortality assumptions.
    PBGCRegulationsJan 1, 2026
    (c)(1)(iv) (iv) Incorporation by reference. The Mortality Improvement Scale MP-2021 Report, October 2021 is incorporated by reference into this section with the approval of the Director of the Federal Register under 5 U.S.C. 552(a) and 1 CFR part 51. This incorporation by reference (IBR) material is available for inspe…
  17. 82 FR 8813 — Adjustment of Civil Penalties
    PBGCFinal Rules (FR)Jan 31, 2017related by meaning
    and Budget issued memorandum M-16-06 on implementation of the 2015 act, including multipliers to use in the initial adjustment. Back to Citation 4.   https://www.whitehouse.gov/​sites/​default/​files/​omb/​memoranda/​2017/​m-17-11_​0.pdf. Back to Citation [FR Doc. 2017-01074 Filed 1-30-17; 8:45 am] BILLING CODE 7709-02…
  18. 86 FR 14280 — Allocation of Assets in Single-Employer Plans; Interest Assumptions for Valuing Benefits
    PBGCFinal Rules (FR)Mar 15, 2021
    …o estimate the value of plan benefits for plans with valuation dates early in the second quarter of 2021. PBGC has determined that this action is not a “significant regulatory action” under the criteria set forth in Executive Order 12866. Because no general notice of proposed rulemaking is required for this amendment, …
  19. 81 FR 15432 — Annual Financial and Actuarial Information Reporting
    PBGCFinal Rules (FR)Mar 23, 2016related by meaning
    on 303(d)(2). Back to Citation 7.  74 FR 11022 (Mar. 16, 2009), http://www.gpo.gov/​fdsys/​pkg/​FR-2009-03-16/​pdf/​E9-5741.pdf. Back to Citation 8.   http://www.pbgc.gov/​Documents/​n-12-61.pdf. Back to Citation 9.  Technical Update 12-2: Effect of MAP-21 on 4010 Reporting (Sept. 11, 2012), http://www.pbgc.gov/​prac/​…
  20. 87 FR 62316 — Actuarial Assumptions for Determining an Employer's Withdrawal Liability
    PBGCProposed Rules (FR)Proposed Oct 14, 2022
    …, DC. Gordon Hartogensis, Director, Pension Benefit Guaranty Corporation. Footnotes 1.  See PBGC FY 2021 Annual Report, page 3 at https://www.pbgc.gov/​sites/​default/​files/​documents/​pbgc-annual-report-2021.pdf. Back to Citation 2.   See 29 CFR 4281.13. Back to Citation 3.   See United Mine Workers of Am. 1974 Pensi…